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if the election is in respect of a property other than an interest in a partnership, the fair market value of the property at the end of February 22, 1994;
if the election is in respect of a property other than an interest in a partnership, the fair market value of the property at the end of February 22, 1994;
if the election is in respect of a property other than an interest in a partnership, the fair market value of the property at the end of February 22, 1994;